Indicate whether the following entertainment expenses are fully allowable or 50% allowable or fully disallowed under Public Ruling 3/2008.

(i) Entertainment given to a potential customer in a closed transaction.

(ii) Entertainment given to a potential or existing customer during the launching of the companys new product.

(iii) Wedding gift to employee of customer.

(iv) Entertainment to employees of related company.

(v) Entertainment to Annual General Meeting of the company.

(vi) Cash contribution for annual dinner of a trade debtor.

(vii) Annual dinner given to employees of the company.

(viii) Gifts with business logo for customers annual dinner.

(ix) Free trips as an incentive to sales agents for achieving sales target.

(x) Gift of flower for congratulating customer for opening of new outlet.